Jan 17, 2024
The Audit Bench meets in the framework of its Sections :
· In Ordinary Hearing;
· In Joint Sections:
· In Council
Chamber,
The President of the Audit
Bench sets by ordinance the matters to be considered by the various sections.
- Judicial review Procedure
The Audit Bench ensures the regularity of public accounts
and the proper performance controls by public accountants before payment
of any expenditure. They may see
their personal and pecuniary responsibility brought into play by the accounts
judge. This procedure leads to judgements acts that allow revenue recovery from
the Accountant or repayment of wrongly paid amounts, which can be significant. In
case of delay in the accounts production, the Bench can also impose a fine on
the public accountant.
- Management review Procedure
The Audit
Bench reviews the management of public organisations
and administrations, local authorities, public entities and public and
semi-public companies, in accordance with law n° 2018/012.
The management review covers the regularity of management acts, the economy of the means implemented and the evaluation of achieved
results against the objectives . it
is not therefore about assessing the appropriateness of policy choices.